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TMI Blog2007 (1) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... 07, - Dated:- 25-1-2007 - [Order per] - This appeal has been filed by the Revenue against OIA No. 150/04-Cus., dated 28-12-2004 passed by the Commissioner of Customs (Appeals) Bangalore. The appellant filed BE for clearance of 169 un-ground rods of a specified category along with other items as the appellant had green channel facility. The goods were cleared on payment of appropriate duty with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) held that the appellants are not entitled for the refund. Revenue is aggrieved over the impugned order on the following grounds. (1) The importer has not contested the shortage in quantity before taking possession of the same and admitting out of charge (2) The Tribunal in the case of Pratap Steel Ltd. v. Commissioner of Customs, Chennai reported in 2001 (135) E.L.T. 168 (Tri. - Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents. She relied on the decision in the case of Commissioner of Customs, Chennai v Ferro Alloys Corporation, 2000 (119) E.L.T. 432 (Tri.) wherein it was held that where there is evidence of correspondence with the supplier in which the supplier admitted that the goods were still lying with them and shipped the same free of cost, such an evidence is clinching in nature. Therefore refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n an importer is given facility of green channel clearance, he is allowed to clear the goods without customs examination. This itself indicate that the Govt. has reposed certain trust on the category of green channel importers. When that is the case, there is no reason to distrust them and take a negative stand when they have produced documentary evidence for short receipt of goods. Earlier decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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